租赁资产

The leased assets are usually valued at the present value of future cash flows generated from the assets.

租赁资产通常是以来自于该资产的未来现金流的现值来计量的。

With continuous improvement on management, we create a unique quality control system to keep the leased assets in safety and therefore obtain the confidence of shareholders.

随着公司管理水平的提高和改善，独具特色的保障租赁资产安全的质量控制体系的创建，远东租赁不断获得股东信任，注册资本达到12703万美元。

A An enterprise must, when handling taxation on the leased assets, correctly distinguish financial lease from operational lease.

企业在对租赁资产进行税务处理时，须正确区分融资租赁与经营租赁。

K Leased assets An arrangement, comprising a transaction or a series of transactions, is or contains a lease if the Group determines that the arrangement conveys a right to use a specific asset or assets for an agreed period of time in return for a payment or a series of payments.

k 租赁资产如果本集团认为某项安排于一段协定期间内转让使用特定资产之权利，并以付款或连串付款作为交换，该项安排应为或包含租赁。

The term "residual value of the asset" shall refer to the fair value of the leased asset when the term of lease expires as estimated on the lease beginning date.

资产余值，是指在租赁开始日估计的租赁期届满时租赁资产的公允价值。

However,the initial direct costs undertaken by financing lease lessors is actually the capital expenditure.The cause of capital expenditure is that financing lease lessors never yield rent revenue in the following periods.The initial direct costs are supposed to be handled as the compone...

出租人承担的初始直接费用实质上是融资租赁出租人为获取以后各期的租金收益发生的资本性支出，其应当构成融资租赁资产的成本，不应当作为一种债权资产处理，并由此对现行准则中有关融资租赁初始直接费用会计处理提出了改进建议。

The term "unguaranteed residue value" shall refer to the residual value of the leased asset minus the guaranteed residual value of the lessor.

未担保余值，是指租赁资产余值中扣除就出租人而言的担保余值以后的资产余值。

In a capital lease, the lessee capitalizes the leased asset and reports a lease liability.

在资本租赁中，承租人资本化租赁资产和报告租赁负债。

Article 31Where a sale and leaseback transaction is determined as a financing lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to depreciation in light of the depreciation pattern of the leased asset.

第三十一条售后租回交易认定为融资租赁的，售价与资产账面价值之间的差额应当予以递延，并按照该项租赁资产的折旧进度进行分摊，作为折旧费用的调整。

Holders of the company's preferred stock, including affiliates of Apollo Management, L.P., which represent approximately 18 percent of the voting power of the capital stock of United Rentals, have agreed to vote their shares in favor of the merger.

公司的优先股持有者，这其中包括阿波罗资产管理公司的成员，代表了联合租赁资产股18%的投票权，也同意投票赞成合并。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。